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基于精益思想下施工企業(yè)質(zhì)量成本管理研究

發(fā)布時(shí)間:2018-11-11 20:59
【摘要】:隨著建筑業(yè)市場(chǎng)的競(jìng)爭(zhēng)日益激烈,施工企業(yè)不但要生產(chǎn)出令業(yè)主滿意的建筑產(chǎn)品,更需要降低成本以提高企業(yè)的利潤(rùn)。質(zhì)量成本作為工程成本的重要組成部分,,由于受到“高質(zhì)量必須高成本”觀念的影響并沒有得到管理者的重視,質(zhì)量成本一直居高不下,嚴(yán)重影響了施工企業(yè)的利潤(rùn)空間。因此,對(duì)施工企業(yè)質(zhì)量成本管理的研究則顯得尤為重要。 首先,本文以質(zhì)量成本理論和精益思想為基礎(chǔ),分析了精益視角下質(zhì)量成本中存在的不增加業(yè)主價(jià)值的“浪費(fèi)”,并闡述了“質(zhì)量與成本、工期之間的關(guān)系”。其次,從業(yè)主、設(shè)計(jì)單位、材料供應(yīng)商、施工單位和監(jiān)理五個(gè)方面分析了質(zhì)量成本產(chǎn)生的原因,找到質(zhì)量成本的影響因素。再次,根據(jù)精益思想建立了精益質(zhì)量成本管理體系,以“動(dòng)態(tài)聯(lián)盟”的形式整合建筑產(chǎn)品的質(zhì)量鏈,在質(zhì)量創(chuàng)造的三個(gè)層面上進(jìn)行精益質(zhì)量成本管理。一是質(zhì)量鏈層面。通過業(yè)主定義質(zhì)量水平和精益設(shè)計(jì)管理消除設(shè)計(jì)環(huán)節(jié)質(zhì)量成本的影響因素;運(yùn)用精益JIT采購(gòu)管理消除材料采購(gòu)環(huán)節(jié)質(zhì)量成本的影響因素。二是施工企業(yè)內(nèi)部層面。對(duì)于內(nèi)部損失和外部損失的管理,本文運(yùn)用BP人工神經(jīng)網(wǎng)絡(luò)對(duì)質(zhì)量故障損失的影響因素進(jìn)行評(píng)價(jià),得到質(zhì)量故障損失最重要的影響因素;然后運(yùn)用以準(zhǔn)時(shí)化施工為核心的精益生產(chǎn)管理體系對(duì)最重要的影響因素實(shí)施管理,包括準(zhǔn)時(shí)化施工、模塊化施工、拉動(dòng)式控制系統(tǒng)、看板管理、LPS、標(biāo)準(zhǔn)化作業(yè)流程等方法;持續(xù)實(shí)施質(zhì)量改進(jìn),直到徹底消除施工生產(chǎn)環(huán)節(jié)產(chǎn)生的質(zhì)量故障損失。對(duì)于質(zhì)量保證成本的管理,本文將每個(gè)質(zhì)量改進(jìn)周期分為三個(gè)階段,并在控制階段運(yùn)用目標(biāo)成本法逐步削減施工企業(yè)的預(yù)防成本和鑒定成本。三是施工現(xiàn)場(chǎng)層面。運(yùn)用“現(xiàn)場(chǎng)5S管理”消除因作業(yè)現(xiàn)場(chǎng)管理不善而產(chǎn)生的質(zhì)量成本。 精益質(zhì)量成本管理體系能夠徹底地消除質(zhì)量成本,對(duì)提高施工企業(yè)的利潤(rùn)率和增強(qiáng)市場(chǎng)競(jìng)爭(zhēng)力有十分重要實(shí)用價(jià)值。
[Abstract]:With the increasingly fierce competition in the construction market, construction enterprises not only need to produce construction products that satisfy the owners, but also need to reduce costs in order to increase their profits. Quality cost, as an important part of engineering cost, is influenced by the idea of "high quality must high cost" and has not been attached importance to by managers. The quality cost has been high all the time, which has seriously affected the profit space of construction enterprises. Therefore, it is very important to study the quality cost management of construction enterprises. Firstly, based on the theory of quality cost and lean thought, this paper analyzes the "waste" which does not increase the owner's value in the quality cost from the lean perspective, and expounds the "relationship between quality and cost, time limit". Secondly, this paper analyzes the causes of quality cost from five aspects: owner, design unit, material supplier, construction unit and supervision, and finds out the influencing factors of quality cost. Thirdly, the lean quality cost management system is established according to lean thought. The quality chain of construction products is integrated in the form of "dynamic alliance", and lean quality cost management is carried out on three levels of quality creation. One is the quality chain level. By defining quality level and lean design management, the influencing factors of design link quality cost are eliminated, and the influence factors of material purchase link quality cost are eliminated by lean JIT purchasing management. Second, the internal level of construction enterprises. For the management of internal and external losses, this paper uses BP artificial neural network to evaluate the influencing factors of quality failure loss, and obtains the most important factors of quality failure loss. Then the lean production management system with JIT construction as the core is used to manage the most important influencing factors, including punctual construction, modular construction, pull control system, Kanban management, LPS, standardized operation flow and so on. Continue to implement quality improvement until the quality failure loss caused by construction production is completely eliminated. For the management of quality assurance cost, each quality improvement cycle is divided into three stages, and the cost of prevention and identification of construction enterprises is gradually reduced by using target cost method in the control stage. Third, the construction site level. Use 5 S site Management to eliminate the quality cost caused by poor site management. The lean quality cost management system can eliminate the quality cost thoroughly, which is of great practical value to improve the profit rate of construction enterprises and enhance the market competitiveness.
【學(xué)位授予單位】:西安建筑科技大學(xué)
【學(xué)位級(jí)別】:碩士
【學(xué)位授予年份】:2013
【分類號(hào)】:F275.3;F426.92

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